Damayanti, Elisa (2024) Pengaruh Metode Akuntansi Persediaan, Dividend Payout Ratio(DPR), dan Return On Assets (ROA) Terhadap Price Earning Ratio (PER) Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Tahun 2020-2022. Other thesis, STIE Bank BPD Jateng.
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Abstract
This research is aimed to find out the influence of inventory accounting methods, dividend payout ratio (DPR), and return on assets (ROA) toward price earning ratio (PER) in manufacturing companies in the consumer goods industry sector listed on the BEI in 2020- 2022. Population in the study this is a manufacturing company in the industrial and consumer goods sector in 2020-2022. The sample for this research consisted of 31 companies obtained through purposive sampling with accumulated data of 93 data which was then transformed to produce 36 data. The type of research carried out by the author is quantitative research. The type of research data used is secondary data in the form of company financial reports. This research uses a multiple regression analysis method which is processed through the SPSS application. The research results show that partially the average inventory accounting method and return on assets (ROA) have a negative and significant effect on the price earnings ratio (PER) while the dividend payout ratio (DPR) has a significant positive effect on price earnings. ratio (PER). However, simultaneously the inventory accounting method, Dividend Payout Ratio (DPR), and Return On Assets (ROA) together influence the Price Earning Ratio (PER). In addition, the companies which use the FIFO inventory accounting method have a higher price earning ratio (PER) than the companies which use the average inventory accounting method.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh metode akuntansi persediaan, dividend payout ratio (DPR), dan return on assets (ROA) terhadap price earning ratio (PER) pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2020-2022. Populasi dalam penelitian ini yakni perusahaan manufaktur sektor industri barang dan konsumsi tahun 2020-2022. Sampel penelitian ini sebanyak 31 perusahaan yang diperoleh melalui purposive sampling dengan akumulasi data sejumlah 93 data yang kemudian dilakukan transformasi, sehingga berjumlah 36 data. Jenis penelitian yang dilakukan penulis yaitu penelitian kuantitatif. Jenis data yang digunakan yakni data sekunder berupa laporan keuangan perusahaan. Penelitian ini menggunakan metode analisis regresi berganda yang diolah melalui aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial metode akutansi persediaan average dan return on assets (ROA) berpengaruh negatif dan signifikan terhadap price earning ratio (PER) sedangkan dividend payout ratio (DPR) berpengaruh positif signifikan terhadap price earning ratio (PER). Namun, secara simultan metode akuntansi persediaan, dividend payout ratio (DPR), dan return on assets (ROA) bersama- sama berpengaruh terhadap price earning ratio (PER). Selain itu, perusahaan yang menggunakan metode akuntansi persediaan FIFO memiliki PER yang lebih tinggi dibandingkan perusahaan yang menggunakan metode akuntansi persediaan average. |
| Uncontrolled Keywords: | Average, Dividend Payout Ratio, FIFO, Metode Akuntansi Persediaan, Price Earning Ratio, Return On Assets |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 11 Sep 2024 02:15 |
| Last Modified: | 11 Sep 2024 02:15 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2281 |
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